[Number 3]

Ok so as far as the rear folding seat, apparently GM copied the BMW 3 Series to the T. BMW does the same. So instead of standing out..............they copied to their detriment.

It is not really fair to compare the ATS "base" model with an Audi S4. But initial observations are pretty easy.

1 - the 4 cylinder sounds exactly like..........................a 4 cylinder. Of course the Audi A6 I had as loaner a few months back was awesomely quiet until you used your right foot on the right pedal. And what you heard was a 4 cylinder.

2 - Silly things that you would have thought were standard aren't. Folding rear seat, rear back up sensors (although the CUE gives you a big backup camera), leather. But all of that can be had with the Luxury package for (drum role) $4000 premium.

3 - It drives, rides and handles superbly. Just not as good as the S4. And the 2.0T is simply never going to keep pace or feel as good as the torque monster 3.0 SC engine in the Audi.

4- For all those counting on the Alpha platform generating the NG Camaro, it does feel lighter. But not in a good way. Not in a bad way mind you but it just doesn't stack up to the S4 which weighs almost 400 pounds more feels more solid. A LOT more solid. That may not matter to most here, but it's a big deal for me. I'll take the weight for the feel of solidity (is that a word?).

5 - CUE is pretty cool. Audi can't compete here. The cluster and radio display (we didn't get NAV on the ATS) are clearly better on the Cadillac. The overall interior is equal, but that is simply weighing the plusses and minuses comparing the two. For example the Audi has brushed metal trim pieces on all the switches. From the seat controls to the windows, the Audi has that extra touch.

6 - and a big difference, the Cadillac has covered maintenance for the balance of the warranty. That will save a bunch more.

7 - Audi is home of the $2,000 brake job. No matter what that will hurt. Audi will NOT turn a rotor. Rotors are required for any brake job.

8- Size matters. The ATS is smaller and feels smaller. The reason we bought the S4 in the first place was lack of trunk space and that still holds true. The bigger issue is frankly a carry over from the Camaro (and other GM cars) the high belt line and slammed roof that look awesome on outside make for an inferior car on the inside. I hope GM learns this lesson and QUICKLY. The Audi just feels a bit roomier. I hit my head on the roof getting in the back seat of the ATS (slammed roof) and with the sunroof, my head fits in a pocket in the headliner. Lean forward though and my head hits the trim. OUCH!!!!! GM has a long way to go here. Problem is the working people I know "get it". The decision makers on the other hand....................don't. GM needs to realize the road to riches and huge sales is not based with cars that look awesome but are compromised packages for the driver and passengers. Come on GM. I know it's only my opinion but I believe you can make a car that is outstanding for styling ANNNNND packaging. I know it can be done and I know you have people that can do it.

Quick summary, GM is there with the ATS. It won't compete with the S4 until the V and then it will easily surpass it. Audi does not bring in the RS4 today. Only in the coupe. The ATS is a beautiful car and it does many things very, very well. And most of my complaints would be fixed by simply buying the higher trim levels. But the biggest issues won't be. The overall packaging space, trunk space are architectural and can't be fixed. I am very happy to be able to drive both of these awesome cars. But I also cant wait for the rumored V series.